Fiscalité du patrimoine (notice n° 842020)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 04844cam a2200361 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123142532.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Allègre, Guillaume |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Fiscalité du patrimoine |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2024.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 97 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Les deux textes discutés ici entendent changer nos représentations sur le patrimoine. Le grand retour de la terre propose une grande réforme fiscale sur la base d’une taxe sur la valeur de marché du foncier tandis que Repenser l’héritage propose une grande réforme des droits de donations et successions dans le sens d’une plus grande progressivité, d’une suppression des exonérations, d’une augmentation des recettes et d’une réduction des droits pour les petites successions. Il existe trois modes de justification d’une politique fiscale. Une politique est efficace lorsqu’elle maximise la production ou la consommation globale ou qu’elle minimise les pertes. Une politique optimale répond à un arbitrage entre efficacité et équité souvent réduites à la taille et au partage du gâteau. L’argumentation en termes de justice prend aussi en compte efficacité et équité mais ne les met pas sur le même plan : par construction, l’efficacité doit se mettre au service de quelque chose, en l’occurrence au service de l’équité dans toutes ses dimensions. Le premier texte argue principalement du point de vue de l’efficacité : l’idée d’imposer le foncier est principalement justifiée par l’inélasticité de l’assiette et donc par l’efficacité. Les questions pratiques et la question de l’équité horizontale sont évacuées trop vite. Le deuxième texte s’intéresse beaucoup plus aux questions pratiques, démontrant l’inutilité des exonérations en termes d’efficience économique. Toutefois si les droits de succession sont justes, pourquoi les réduire pour 99 % de la population ? Un impôt est juste si son mécanisme est perçu comme juste, et non parce qu’il exonère suffisamment de personnes. Il existe des impôts perçus comme justes et ayant des effets similaires sur la réduction des inégalités de transmission et notamment l’imposition de la fortune et celle des hauts revenus. Dans ce cadre, imposer toutes les plus-values réelles, y compris lors des successions, pourrait obtenir un plus grand consensus en articulant réduction des inégalités et équité horizontale. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The two texts discussed here aim to change the way we think about wealth. The Grand retour de la terre proposes a major tax reform based on a taxing the market value of property, while Repenser l'héritage proposes a major reform of gift and inheritance tax to make it more progressive, abolish exemptions, increase revenue and reduce tax on small inheritances. There are three ways of justifying a tax policy. A policy is efficient when it maximises overall production or consumption or minimises losses. An optimal policy deals with a trade-off between efficiency and equity, often reduced to the size of the cake and how it’s shared. Arguments in terms of justice also take into account efficiency and equity, but do not put them on the same level: by construction, efficiency must serve something, in this case equity in all its dimensions. The first text argues mainly from the point of view of efficiency: the idea of a property tax is justified mainly by the inelasticity of the tax base, and therefore by efficiency. Practical issues and the question of horizontal equity are dismissed too quickly. The second text is much more concerned with practical issues, demonstrating the uselessness of exemptions in terms of economic efficiency. However, if inheritance tax is fair, why reduce it for 99% of the population? A tax is fair if its mechanism is perceived as fair, not because it exempts enough people. There are taxes that are perceived as fair and that have a similar impact on reducing inequalities in transmission, in particular the taxation of wealth and of high incomes. In this context, taxing all real capital gains, including on inheritance, could secure a greater consensus by combining a reduction in inequalities with horizontal equity. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | efficacité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscalité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | optimalité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | terre |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxe foncière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | héritage |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | droits de succession |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | justice |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | property |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | inheritance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | efficiency |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | property tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | optimality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | inheritance rights |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | justice |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l'OFCE | 183 | 4 | 2024-03-27 | p. 41-76 | 1265-9576 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-de-l-ofce-2023-4-page-41?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-de-l-ofce-2023-4-page-41?lang=fr&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux